SFAS No. 115: EFFECTS ON BANK CAPITAL, SECURITIES CLASSIFICATION, AND PORTFOLIO SPREAD - Early adopters characteristically maintained significantly lower levels of regulatory capital ratios and a lower proportion of securities classified as available-for-sale.
| Year of publication: |
2003
|
|---|---|
| Authors: | Papiernik, Janet C. ; Hylton Meier, Heidi ; Rozen, Etzmun S. |
| Published in: |
Bank accounting & finance. - New York, NY : Aspen Publishers, ISSN 0894-3958, ZDB-ID 10474754. - Vol. 16.2003, 4, p. 114
|